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Authority for Advance Ruling

AAR: Purchaser not entitled to ITC unless seller or preceding seller discharges its tax liability

Mar 13, 2023
  • In Favour of Applicant
  • Citation Number : TS-76-AAR(PUN)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Affirms AAR-order classifying ‘Roof Mounted Air-Conditioning unit for Railway coach’ under specific-entry 8415

Mar 13, 2023
  • In Favour of Petitioner
  • Citation Number : TS-75-AAAR(PUN)-2023-GST
Authority for Advance Ruling

AAR: Roof Mounted Air-Conditioning Unit manufactured and supplied to Indian Railways, classifiable under HSN 8415

Mar 13, 2023
  • In Favour of Respondent
  • Citation Number : TS-733-AAR(PUN)-2022-GST
High Court

HC: Quashes ITC blockage beyond a year and appropriation towards demand relying on Dept. Instruction

Mar 13, 2023
  • In Favour of Petitioner
  • Citation Number : TS-74-HC(DEL)-2023-GST
High Court

HC: Bombay HC admits Pharma Co.’s writ over coercive recovery of GST during investigation

Mar 10, 2023
  • In Favour of Petitioner
  • Citation Number : TS-73-HC(BOM)-2023-GST
High Court

HC: Directs Department not to send repeated summons where Assessee cooperated in investigation and submitted documents

Mar 09, 2023
  • In Favour of Petitioner
  • Citation Number : TS-72-HC(BOM)-2023-GST
High Court

HC: Revenue cannot withhold implementation of Appellate-Authority’s order directing refund sans any stay

Mar 09, 2023
  • In Favour of Petitioner
  • Citation Number : TS-71-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Absent cooking/preparing aspects, supply of 'readily available ice-cream' from outlet not 'Restaurant Service'

Mar 03, 2023
  • In Favour of Applicant
  • Citation Number : TS-69-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Myntra ineligible to ITC on vouchers procured from third-party vendors & supplied to eligible customers

Mar 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-68-AAAR(KAR)-2023-GST
High Court

HC: Allows SEZ’s refund application; Requires undertaking to return unutilized ITC if supplier files claim

Mar 02, 2023
  • In Favour of Petitioner
  • Citation Number : TS-67-HC(GUJ)-2023-GST
High Court

HC: Revenue cannot overlook Appellate Authority's order allowing refund, merely on proposal to file appeal

Mar 01, 2023
  • In Favour of Petitioner
  • Citation Number : TS-64-HC(DEL)-2023-GST
High Court

HC: Refuses to entertain buyer’s petition at SCN stage issued for tax non-payment by seller

Mar 01, 2023
  • In Favour of Respondent
  • Citation Number : TS-66-HC(MAD)-2023-GST
High Court

HC: Rules on validity of adjudication order passed beyond show cause notice, Sets aside proceedings

Mar 01, 2023
  • In Favour of Petitioner
  • Citation Number : TS-65-HC(JHAR)-2023-GST
High Court

HC: Allows writ challenging rejection of refund claim on supply to DFS; Remands matter for reconsideration

Mar 01, 2023
  • In Favour of Petitioner
  • Citation Number : TS-63-HC(KAR)-2023-GST
High Court

HC: Registration cancellation for return non-filing ‘adverse’; Absent Tribunal, Petitioner cannot be left remediless

Mar 01, 2023
  • In Favour of Petitioner
  • Citation Number : TS-62-HC(TEL)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on frozen, ready-to-eat food products supplied to Restaurants/Hotels/Aviation Industry

Mar 01, 2023
  • In Favour of Respondent
  • Citation Number : TS-61-AAR(KAR)-2023-GST
High Court

HC: Appealable orders not to be implemented till Tribunal becomes functional; Directs CBIC to issue advisory

Feb 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-60-HC(BOM)-2023-GST
Authority for Advance Ruling

AAR: Electricity Supply Corp. not Govt or local authority; 'Wheeling & Banking charges', exempt

Feb 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-59-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: ‘Works Contract Services’ to Bengaluru Water Supply and Sewerage Board taxable at 18%

Feb 28, 2023
  • In Favour of Respondent
  • Citation Number : TS-58-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Maintenance services of colonies developed by Chhattisgarh Housing Board, not exempt

Feb 28, 2023
  • In Favour of Respondent
  • Citation Number : TS-731-AAR(CHAT)-2022-GST